S.C. Code § 12-45-185
Notwithstanding the provisions of Section 12-45-180, the county treasurer may waive the penalties imposed pursuant to that section and notify the county auditor if necessary if the taxpayer provides clear and convincing evidence to the county treasurer that the taxpayer delivered the timely payment to the United States mail or that the taxpayer otherwise timely delivered or caused to be delivered the payment. The request for waiver must be in the form of an application in writing to the county treasurer that includes documentation sufficient for the treasurer to conclude that the taxpayer made timely payment of the taxes. Waiving penalties is within the sole discretion of the county treasurer and the treasurer's denial of a waiver is not subject to appeal.
S.C. Code § 12-45-185
2005 Act No. 145, Section 58.B, provides as follows:
"This section takes effect upon approval by the Governor and applies for property taxes due for tax years beginning after 2004."
2005 Act No. 161, Section 42.B, provides as follows:
"This SECTION takes effect upon approval by the Governor and applies for property taxes due for tax years beginning after 2004."